https://www.taxtmi.com/caselaws?id=209854 Bandwidth-sharing telecom facilities were held not to fall within the taxable category of leased circuit because the statutory definition requires a dedicated link between two fixed locations for the exclusive use of the subscriber; an inclusive reference to speech, data or telegraph circuits could not override those essential conditions. Interconnection service provided to another telegraph authority was also not service to a subscriber. On limitation, the liability turned on a bona fide interpretative dispute, so non-payment could not be treated as suppression or intent to evade tax. The extended period was therefore unavailable and the demand was time-barred, with consequential relief granted. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 09 Sep 2022 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209854 Bandwidth-sharing telecom facilities were held not to fall within the taxable category of leased circuit because the statutory definition requires a dedicated link between two fixed locations for the exclusive use of the subscriber; an inclusive reference to speech, data or telegraph circuits could not override those essential conditions. Interconnection service provided to another telegraph authority was also not service to a subscriber. On limitation, the liability turned on a bona fide interpretative dispute, so non-payment could not be treated as suppression or intent to evade tax. The extended period was therefore unavailable and the demand was time-barred, with consequential relief granted. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209854